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OPERATION ENTRE PERSONNES APPARENTEES [1 record]
Record 1 - internal organization data 2007-11-01
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
- Government Accounting
- Amalgamation and Partnerships (Finance)
Record 1, Main entry term, English
- related party transaction
1, record 1, English, related%20party%20transaction
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A transaction between parties who are not independent of one another, e.g. between affiliated companies, between a company and its directors or officers. 2, record 1, English, - related%20party%20transaction
Record 1, Key term(s)
- related party transaction
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
- Fusion, absorption et coparticipation (Finances)
Record 1, Main entry term, French
- opération entre personnes apparentées
1, record 1, French, op%C3%A9ration%20entre%20personnes%20apparent%C3%A9es
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- opération entre apparentés 2, record 1, French, op%C3%A9ration%20entre%20apparent%C3%A9s
correct, feminine noun
- opération entre personnes morales ou physiques 3, record 1, French, op%C3%A9ration%20entre%20personnes%20morales%20ou%20physiques
correct, feminine noun
- opération entre entités apparentées 3, record 1, French, op%C3%A9ration%20entre%20entit%C3%A9s%20apparent%C3%A9es
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Opération conclue entre des personnes physiques ou morales qui, en raison de la nature de leurs relations, ne sont pas indépendantes les unes des autres. 4, record 1, French, - op%C3%A9ration%20entre%20personnes%20apparent%C3%A9es
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Verificación (Contabilidad)
- Contabilidad pública
- Consolidación y asociaciones (Finanzas)
Record 1, Main entry term, Spanish
- transacciones con entidades afiliadas
1, record 1, Spanish, transacciones%20con%20entidades%20afiliadas
feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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